Retrospective payment of VAT/duty?

Hi A USA citizen visiting the UK brought a small clock (100 years old, value £300-£500) into the UK for study/assessment but has now decided to donate it to a museum. Since this would be a gift, should he pay VAT/duty? If so, how would he go about doing this? Thanks 

Name removed admin .

Hi,
You can hire a person or business to deal with customs for you such as customs agents or brokers who can do import declaration for you and help you pay the customs.
Guidance is available at: Get someone to deal with customs for you
Thank you

Many thanks for your reply. Just to check - can this can be done retrospectively? The clock is already in the country. Could the donor do the import declaration / payment themselves? Thank you

@Oli Cooke I assume that by "brought," you meant "imported" by a carrier. Regarding customs charges relief, you can only declare the item as a gift if it was originally sent to you as a gift from the USA. First Scenario: If the museum is registered as a charity and recognized by HMRC, you may be eligible for relief from both duty and VAT. This eligibility also depends on how the museum intends to use the item. Second Scenario: If the museum is not registered as a charity, the clock qualifies as an antique due to its age, meaning no duty will be charged. Instead, VAT will be applied at 5%, rather than the standard 20%.

Hi Oli Cooke If the clock was declared at import and duties paid or within the personal allowance of £390 for other goods brought into the uk by a traveller then there should be no further requirement for a customs declaration. If this was not done then a voluntary disclosure may be made on a C2001 https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-.

Hi ,
 

There are online services available to declare personal and some commercial imports but these are only available at the time of importation. You would need a customs agent or a party who has access to customs system CDS through their software. Such agents can also help you with the payment of the import . Thank you .

Thank you (@Customs Shield, @Customs oldtimer and @HMRC Admin 17 Response ), between you I am now clear on what is needed, Oli